No GST on Selling of printed religious books

In re Ideal Industrial Synergy Solutions Private Limited (GST AAR Karnataka)

Whether selling of religious books attracts GST?  If taxable, what would be the rate of GST and HSN Code & If exempted, the category of exempted goods and HSN Code?

The supply of books by the applicant to the religious schools are supply of printed books which is covered under HSN Code 4901 and is exempt from tax as they are covered under following entries

a. Under the CGST Act, entry n

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